We are delighted to announce the launch of our updated Beckham Law Guide 2026. Based in London since 1977, Scornik Gerstein LLP brings together a tax-specialist legal team that is dual-qualified solicitors in England and Wales and Spanish abogados, giving our clientsa genuinely cross-border perspective. We have prepared this guide to help individuals understand the valuable tax opportunities that can arise when relocating to Spain.

At its heart, the Beckham Law can allow eligible newcomers to be treated as non-Spanish tax residents for up to six years. In practice, this means Spanish taxation generally applies only to Spanish-source income and assets. Our guide also walks readers through the main residence rules - including the 183-day test and the centre-of-economic-interests test - so it is easier to understand when Spanish tax residence may arise in the first place.

Inside the guide, you will find:

• What the Beckham Law is and how it applies to people moving to Spain.

• The main tax benefits, including the treatment of foreign income and the applicable tax rates on Spanish income.

• The enhancements introduced by the Spanish Start-Up Law, including broader access for digital nomads, highly qualified professionals, entrepreneurs, and researchers.

• The extension of the regime to certain family members, including spouses and children under 25, subject to conditions.

• Wealth tax implications for taxpayers under the regime, including taxation only on Spanish assets in relevant regions.

• Who can apply, including employees, company directors, digital nomads, and entrepreneurs.

For anyone contemplating a move to Spain, the guide offers a clear and practical overview of one of the most attractive tax regimes available to international professionals. It will be especially useful to executives, remote workers, entrepreneurs, and families who want to structure their relocation efficiently and with confidence that they remain compliant with Spanish tax rules.

If a move to Spain is on the horizon, the Beckham Law could offer significant tax advantages and our team is here to guide you through each step with trusted, cross-border expertise.

Download here: Beckham Law Guide 2026

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